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More About This Retirement Plan – Forest Rangers Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Forest Rangers Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement …
https://www.osc.ny.gov/retirement/publications/1864/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… publication is a general summary of membership benefits, rights and responsibilities, and is not a substitute for any …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planState Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… Motors, the end of an historic strike by the United Auto Workers will come to a close. My congratulations to the United Auto Workers and Ford, General Motors and Stellantis for … N.Y. to learn about the issues facing them and the auto industry, and I wrote to the companies expressing my …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… . The Comptroller approval may be in the format of a wet signature, a signature stamp, or digital signature stamp, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageChanging Employers – Membership and Enrollment
… plans require service in a particular title. A special plan allows for retirement after 20 or 25 years of service, … change that would result in a change in their retirement plan, we strongly recommend any employees in this situation … 20- or 25-year retirement plan but makes them eligible to join ERS under a regular retirement plan, they can join ERS …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Changes in Fiduciary …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … pension plans and external investment pools are required to be presented in the notes to the financial statements if … GAAP statements for those individual plans or pools are not available. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Dayton – Audit Follow-Up (2019M-189-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… and loss. Officials did not: Establish written procedures for granting, changing or disabling network user accounts or … Recommendations Develop and implement written procedures for granting, changing and disabling user access. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologySelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… be assured all moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws … prepare and maintain adequate records and reports for all revenues and expenditures. Board officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Laurens Fire District – Financial Activities (2021M-43)
… for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… compliance with the AUP. Develop written procedures for managing system access that include periodically … disable any deemed unnecessary and periodically review for necessity and appropriateness. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userDownsville Central School District – Claims Auditing (2022M-134)
… Officials did not obtain the minimum number of quotes for nine claims totaling $18,628. Key Recommendations Ensure … sufficient supporting documentation before approving them for payment. Ensure officials and staff clearly document …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Mount Morris Central School District – Claims Auditor (2022M-131)
… they will take corrective action. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Carle Place Union Free School District – Network User Account Controls (2022M-121)
… – pdf] Audit Objective Determine whether Carle Place Union Free School District (District) officials established … Determine whether Carle Place Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
… Objective Determine whether the Unadilla Valley Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … health training as required to any staff for the 2020-21 school year by September 15, 2020. None of the 12 recommended …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-componentWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Finding The District did not provide mental health training as required to any staff for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-york